{"id":31384,"date":"2017-12-22T08:45:20","date_gmt":"2017-12-22T08:45:20","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31384"},"modified":"2017-12-23T01:14:37","modified_gmt":"2017-12-23T01:14:37","slug":"nhung-chi-phi-ngoai-hoc-phi-co-duoc-tinh-vao-chi-phi-duoc-tru","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31384","title":{"rendered":"Nh\u1eefng chi ph\u00ed ngo\u00e0i h\u1ecdc ph\u00ed c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb?"},"content":{"rendered":"<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i sang Vi\u1ec7t nam l\u00e0m vi\u1ec7c, c\u00f3 con h\u1ecdc theo h\u1ecdc c\u00e1c tr\u01b0\u1eddng t\u1ea1i Vi\u1ec7t nam,\u00a0<span lang=\"VI\">\u00a0kho\u1ea3n ti<\/span>\u1ec1<span lang=\"VI\">n h\u1ecdc ph\u00ed theo b\u1eadc h\u1ecdc t\u1eeb m<\/span>\u1ea7<span lang=\"VI\">m non \u0111\u1ebfn trung h\u1ecdc ph\u1ed5\u00a0<\/span>th<span lang=\"VI\">\u00f4ng \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o? Ngo\u00e0i ti\u1ec1n h\u1ecdc ph\u00ed, c\u00f2n c\u00f3 nh\u1eefng kho\u1ea3n chi kh\u00e1c c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed hay kh\u00f4ng? <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-centax\/\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft:<\/span><\/span><\/h2>\n<p><strong>Nh\u1eefng chi ph\u00ed ngo\u00e0i h\u1ecdc ph\u00ed c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb?<\/strong><\/p>\n<ol>\n<li>\n<h2><span style=\"font-size: 12pt;\">Nh\u1eefng chi ph\u00ed ngo\u00e0i\u00a0 h\u1ecdc ph\u00ed \u0111\u00f3ng g\u00f3p cho nh\u00e0 tr\u01b0\u1eddng.<\/span><\/h2>\n<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">H\u1ecdc sinh theo h\u1ecdc c\u00e1c tr\u01b0\u1eddng \u1edf Vi\u1ec7t nam, ngo\u00e0i ti\u1ec7n h\u1ecdc ph\u00ed c\u00f2n c\u00f3 c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p kh\u00e1c cho nh\u00e0 tr\u01b0\u1eddng, t\u00f9y theo quy \u0111\u1ecbnh c\u1ee7a t\u1eebng tr\u01b0\u1eddng, ho\u1eb7c theo \u0111i\u1ec1u ki\u1ec7n c\u1ee7a t\u1eebng gia \u0111\u00ecnh nh\u01b0:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Ti\u1ec1n nh\u1eadp hoc \u0111\u1ea7u n\u0103m<\/li>\n<li>Ti\u1ec1n xe \u0111\u01b0a \u0111\u00f3n<\/li>\n<li>Ti\u1ec1n \u0103n<\/li>\n<li>Ti\u1ec1n \u0111i\u1ec7n n\u01b0\u1edbc h\u1ed7 tr\u1ee3 k\u1ef3 thi<\/li>\n<li>Ti\u1ec1n v\u1ec7 sinh<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Nh\u1eefng kho\u1ea3n ti\u1ec1n n\u00e0y, t\u00f9y theo t\u1eebng c\u00f4ng ty v\u00e0 \u0111i\u1ec1u ki\u1ec7n trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tr\u1ea3 h\u1ed9 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, n\u1ebfu c\u00f3 quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng.<\/p>\n<h2 style=\"padding-left: 30px;\"><span style=\"font-size: 12pt;\">2. H\u1ecdc ph\u00ed cho con ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/h2>\n<p style=\"text-align: justify;\"><span lang=\"VI\">Kho\u1ea3n 2 \u0110i\u1ec1u 2 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\">Th\u00f4ng t\u01b0 s\u1ed1 11<\/a><\/span>1<span lang=\"VI\">\/2013\/TT-BTC\u00a0h\u01b0\u1edbng d\u1eabn kh\u00f4ng t\u00ednh v<\/span>\u00e0<span lang=\"VI\">o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng bao g\u1ed3m:<\/span><\/p>\n<p style=\"text-align: justify;\"><i><span lang=\"VI\">\u201cg.7) Kho\u1ea3n ti\u1ec1n h\u1ecdc ph\u00ed cho con c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t N<\/span><\/i><i>a<\/i><i><span lang=\"VI\">m\u00a0<\/span><\/i><i>h<\/i><i><span lang=\"VI\">\u1ecdc t\u1ea1i Vi\u1ec7t Nam, con c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng Vi\u1ec7t Nam \u0111ang l\u00e0m vi\u1ec7c \u1edf n\u01b0\u1edbc ngo\u00e0i h\u1ecdc t\u1ea1i n\u01b0\u1edbc ngo\u00e0i theo b\u1eadc h\u1ecdc t\u1eeb m<\/span><\/i><i>\u1ea7<\/i><i><span lang=\"VI\">m non \u0111\u1ebfn trung h\u1ecdc ph<\/span><\/i><i>\u1ed5<\/i><i><span lang=\"VI\">\u00a0th\u00f4ng do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 h\u1ed9.\u201d<\/span><\/i><\/p>\n<p style=\"text-align: justify;\"><span lang=\"VI\">Kho\u1ea3n 2 \u0110i\u1ec1u 4 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-962015tt-btc-huong-dan-ve-thue-thu-nhap-doanh-nghiep\/\">Th\u00f4ng t\u01b0 s\u1ed1\u00a096\/2015\/TT-BTC<\/a><\/span><span lang=\"VI\">\u00a0h\u01b0<\/span>\u1edb<span lang=\"VI\">ng d\u1eabn v\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u00f3 quy \u0111\u1ecbnh:<\/span><\/p>\n<p style=\"text-align: justify;\"><i>\u201c<\/i><i><span lang=\"VI\">&#8230; Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p\u00a0<\/span><\/i><i>k\u00fd<\/i><i><span lang=\"VI\">\u00a0h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i trong \u0111\u00f3 c\u00f3 gh<\/span><\/i><i>i\u00a0<\/i><i><span lang=\"VI\">kho\u1ea3n chi v\u1ec1 ti\u1ec1n h\u1ecdc cho con c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i h\u1ecdc t\u1ea1i Vi\u1ec7t Nam theo b\u1eadc h\u1ecdc t\u1eeb m\u1ea7m non \u0111\u1ebfn trung h\u1ecdc ph\u1ed5 th\u00f4ng \u0111\u01b0\u1ee3c doanh nghi\u1ec7p tr\u1ea3 c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng<\/span><\/i><i>,<\/i><i><span lang=\"VI\">\u00a0ti\u1ec1n c\u00f4ng v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h<\/span><\/i><i>\u00f3a<\/i><i><span lang=\"VI\">\u00a0\u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c t<\/span><\/i><i>\u00ed<\/i><i><span lang=\"VI\">nh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh<\/span><\/i><i>i\u00a0<\/i><i><span lang=\"VI\">x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p&#8230;\u201d<\/span><\/i><\/p>\n<p style=\"text-align: justify;\">C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, h\u1ecdc ph\u00ed cho con ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i h\u1ecdc t\u1ea1i Vi\u1ec7t nam, t\u1eeb m\u1ea7n non \u0111\u1ebfn trung h\u1ecdc ph\u1ed5 th\u00f4ng, \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN, n\u1ebfu:<\/p>\n<ul>\n<li>\u0110\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/li>\n<li>C\u00f3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">3.\u00a0Nh\u1eefng chi ph\u00ed ngo\u00e0i h\u1ecdc ph\u00ed c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb?<\/span><\/h2>\n<p style=\"text-align: justify;\">T\u1ea1i <a href=\"https:\/\/centax.dsoftware.vn\/cong-van-4677ct-ttht-ve-chinh-sach-thue-thu-nhap-ca-nhan-ha-noi-2017\/\">C\u00f4ng v\u0103n s\u1ed1 4677\/CT-TTTHT<\/a> ng\u00e0y 10\/2\/2017 c\u1ee7a C\u1ee5c thu\u1ebf H\u00e0 n\u1ed9i c\u00f3 h\u01b0\u1edbng d\u1eabn v\u1ec1 nh\u1eefng kho\u1ea3n \u0111\u00f3ng g\u00f3p cho nh\u00e0 tr\u01b0\u1eddng, kh\u00f4ng ph\u1ea3i l\u00e0 h\u1ecdc ph\u00ed nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify;\"><em><span lang=\"VI\">&#8220;&#8230;Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng\u00a0<\/span>t<span lang=\"VI\">y c\u00f3 chi tr\u1ea3 h\u1ed9 ti\u1ec1n h\u1ecdc ph\u00ed, ti\u1ec1n nh\u1eadp h\u1ecdc \u0111\u1ea7u n\u0103m, ti\u1ec1n xe bu\u00fdt \u0111\u01b0a \u0111\u00f3n, ti\u1ec1n \u0103n&#8230;. cho con c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111ang theo h\u1ecdc t\u1ea1i Vi\u1ec7t Nam th<\/span>\u00ec<span lang=\"VI\">\u00a0kho\u1ea3n ti<\/span>\u1ec1<span lang=\"VI\">n h\u1ecdc ph\u00ed theo b\u1eadc h\u1ecdc t\u1eeb m<\/span>\u1ea7<span lang=\"VI\">m non \u0111\u1ebfn trung h\u1ecdc ph\u1ed5\u00a0<\/span>th<span lang=\"VI\">\u00f4ng \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN v\u00e0 kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN khi t\u00ednh thu\u1ebf TNCN. C\u00e1c kho\u1ea3n chi ph\u00ed ti\u1ec1n nh\u1eadp h\u1ecdc \u0111\u1ea7u n\u0103m, ti\u1ec1n xe bu\u00fdt \u0111\u01b0a \u0111\u00f3n,\u00a0<\/span>ti<span lang=\"VI\">\u1ec1n \u0103n&#8230;. cho con c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><span lang=\"VI\">\u00a0<\/span><span lang=\"VI\">khi x\u00e1c \u0111<\/span>\u1ecb<span lang=\"VI\">nh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN v\u00e0 ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN khi\u00a0<\/span>t\u00ed<span lang=\"VI\">nh<\/span><span lang=\"VI\">\u00a0<\/span><span lang=\"VI\">thu\u1ebf TNCN.&#8221;<\/span><\/em><\/p>\n<p style=\"text-align: justify;\">Theo quy \u0111\u1ecbnh tr\u00ean, nh\u1eefng kho\u1ea3n \u0111\u00f3ng g\u00f3p cho\u00a0 nh\u00e0 tr\u01b0\u1eddng, kh\u00f4ng ph\u1ea3i l\u00e0 h\u1ecdc ph\u00ed, m\u00e0 doanh nghi\u1ec7p chi tr\u1ea3 h\u1ed9 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 ghi trong h\u1ee3p \u0111\u1ed3ng, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed khi t\u00ednh thu\u1ebf TNDN<\/li>\n<li>V\u1eabn ph\u1ea3i t\u00ednh thu\u1ebf TNCN khi chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o <a href=\"https:\/\/centax.dsoftware.vn\/cong-van-4677ct-ttht-ve-chinh-sach-thue-thu-nhap-ca-nhan-ha-noi-2017\/\">C\u00f4ng v\u0103n s\u1ed1\u00a04677\/CT-TTTHT<\/a><\/p>\n<p style=\"text-align: justify;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft:<\/p>\n<p><a href=\"https:\/\/centax.dsoftware.vn\/cach-xu-ly-phan-thue-gia-tri-gia-tang-khi-chuyen-doi-phuong-phap-tinh-thue\/\"><span class=\"screen-reader-text\">C\u00e1ch x\u1eed l\u00fd ph\u1ea7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng khi chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf.<\/span><\/a><\/p>\n<p><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-ve-thue-voi-hang-phi-mau-dich\/\">Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u1edbi h\u00e0ng phi m\u1eadu d\u1ecbch.<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i sang Vi\u1ec7t nam l\u00e0m vi\u1ec7c, c\u00f3 con h\u1ecdc theo h\u1ecdc c\u00e1c tr\u01b0\u1eddng t\u1ea1i Vi\u1ec7t nam,\u00a0\u00a0kho\u1ea3n ti\u1ec1n h\u1ecdc ph\u00ed theo b\u1eadc h\u1ecdc t\u1eeb m\u1ea7m non \u0111\u1ebfn trung h\u1ecdc ph\u1ed5\u00a0th\u00f4ng \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o? Ngo\u00e0i ti\u1ec1n h\u1ecdc ph\u00ed, c\u00f2n c\u00f3 nh\u1eefng kho\u1ea3n chi..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31384"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=31384"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31384\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31384"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31384"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}